current college catalog. - Ocean County College

academic skills • accounting
IDENTIFICATION
CODE
All Ocean County College course
descriptions begin with an identification
code consisting of letters and numbers.
The letters stand for the discipline area
of the course, while the three numbers
designate the level of the course as
follows:
001 to 009 – Service/developmental
courses – given at a precollege
improvement level, do not carry degree
credit.
100 to 199 – First-year-level courses for
associate and/or transfer program.
200 to 299 – Second-year-level courses
for associate and/or transfer program.
900 to 999 – Service courses – given in
adult education and community service
programs. Not for degree credit.
After the identification code, the course
title is given, followed by the number
of semester hours the course carries.
Next, in parentheses, are the number
of class hours and laboratory hours per
week for each course. Certain courses
offered but not for college credit carry
the designation n.c.
EXAMPLE
A first year science course in which
student earns 4 semester hour credits.
Meets 3 lecture hours and 2 lab hours
per week. If no notation, meets 3 lecture
hours per week.
PREREQUISITES
Prerequisite study must be successfully
completed before the student enters
certain courses. It is the student’s
responsibility to ensure that he/she has
successfully completed the prerequisite
course(s) prior to studying on the higher
level. Failure to complete prerequisites
successfully will necessitate rescheduling.
Course descriptions contain the necessary
information.
COREQUISITES
A course corequisite, if not required to
be taken simultaneously, may be taken
either before or during the semester in
which the course is taken. If a student
has completed a higher-level course
than the corequisite, the requirement
has been met.
ACADEMIC SKILLS
ACAD 155
Student Success
3 cr.
This course will assist students to build a
solid foundation for a successful college
experience through development of
critical thinking, goal-setting, information
literacy, interpersonal communication, time
management, effective reading, note-taking,
test-taking, communication in an academic
environment, and resource acquisition, and
memory enhancement skills. The course will
help students become engaged in the college
experience as intentional learners who are
empowered, informed and responsible.
Code 1 course fee.
ACcounting
ACCT 121 Fundamentals of
Accounting
3 cr.
An introduction to fundamental accounting
concepts, bank reconciliation statements,
payroll accounting, notes and interest,
completion of accounting cycle and financial
statements.
ACCT 161 Principles of
Accounting I
3 cr.
This course starts with the accounting
cycle of a service operation. It continues
with topics concerning merchandising
operations, inventory, cash, property,
plant, equipment and intangible asset
acquisition, allocation, and disposal.
CSIT 123 recommended as a corequisite.
Code 1 course fee.
ACCT 162 Principles of
Accounting II
3 cr.
Continuation of ACCT 161. The formation,
operation, and dissolution of partnerships.
Accounting for stock transactions and
dividends of corporations, long-term
liabilities and investments, statement
of cash flows, analysis of financial
statements, and cost-volume-profit
analysis. Prerequisite(s): ACCT 161.
Code 1 course fee.
alcohol & drug counseling
ACCT 261 Intermediate
Accounting I
3 cr.
This course covers, in depth, the topics
introduced in ACCT 161 and includes the
theoretical basis for these accounting
principles as regulated by the accounting
industry. Prerequisite(s): ACCT 162.
Code 1 course fee.
ACCT 262 Intermediate
Accounting II
3 cr.
A continuation of ACCT 261. The topics
covered in this course include current and
long-term liabilities, stock transactions,
earnings per share, revenue recognition,
income taxes, pensions, leases and
statement of cash flows. Prerequisite(s):
ACCT 261. Code 1 course fee.
ACCT 266 Federal Income Tax
Accounting
3 cr.
A study of federal income tax law as it
applies to the individual. Recognition of
items of income and deductions including
capital gains, losses and tax allowances.
Prerequisite(s): ACCT 162.
Alcohol & Drug
Counseling
ALDC 101 Addictions
Counseling I
3 cr.
This course introduces the fundamentals
of addictions counseling and emphasizes
the role of collaboration in seeking and
using community and medical resources.
Students may enroll in ALDC courses
to satisfy electives for the AS in Public
Service and other OCC degree programs.
Individuals already employed in fields
related to Addictions Counseling and
baccalaureate degree holders may enroll in
these courses to become Certified Alcohol
and Drug Counselors (CADC’s) working
under the supervision of agency directors
or Licensed Clinical Alcohol and Drug
Counselors (LCADCs).
732-255-0400 • www.ocean.edu Course Descriptions
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